(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise.      
        (1) Common carrier--A person who provides transportation of persons or property to members of the general public for compensation in the normal course of business.       
        (2) Contract carrier--A person who provides to industrial customers, pursuant to the terms of a bilateral agreement, the transportation of persons or property for compensation in the normal course of business.       
        (3) Receipt mark--An official mark printed by a common carrier or contract carrier recording the date and place of mailing.       
        (4) United States Postal Service postmark--An official mark printed over a postage stamp by the United States Postal Service, canceling the stamp and recording the date and place of mailing. A postmark does not include dates recorded on postage purchased over the Internet, pre-metered stamps, or postage from postage meters unless an actual postmark is generated.       
      (b) General provisions.      
        (1) All reports required to be submitted to the comptroller shall be filed on or before the due date for filing the report.       
        (2) All payments required to be remitted to the comptroller shall be paid on or before the due date for making such payments.       
        (3) If a due date falls on a Saturday, Sunday, or legal holiday, the due date is the next business day.       
        (4) If a report or payment is postmarked or receipt-marked on or before the applicable due date, it will be considered timely filed.       
      (c) Timely filing or payment - postmark or receipt mark.      
        (1) To determine whether a report has been timely filed or a payment timely made, the date of a United States Postal Service postmark or a receipt mark showing when a report or payment was delivered to a common carrier or contract carrier will be prima facie evidence of the date the filing or payment was made, so long as the envelope, or common carrier or contract carrier documentation, reflects a valid comptroller's address.       
        (2) If a report or payment is received through the United States Postal Service and does not have a postmark, or is received through a common carrier or contract carrier and does not have a receipt mark, the date of the filing of the report or payment is presumed, in the absence of evidence supporting the assertion of a different filing date, to be:                  (A) if received through the United States Postal Service, three days prior to the date on which the report or payment is physically received by the comptroller, as evidenced by comptroller records; or                   (B) if received through a common carrier or contract carrier, one day prior to the date on which the report or payment is physically received by the comptroller, as evidenced by comptroller records.         
        (3) If a taxpayer penalized for late filing or late payment can demonstrate that he or she exercised reasonable diligence to comply with the requirements of timely filing and timely paying but, through no fault of the taxpayer, the report or payment arrived after the due date, the report or payment will be considered timely.       
     Source Note:        The provisions of this §3.13 adopted to be effective July 20, 2015, 40 TexReg 4703